transferred credit

If a credit has been transferred, the name of the first beneficiary as consignee would also be acceptable.

如果信用证已经转让，那么以第一受益人作为收货人也可接受。

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According to Accounting Criteria of Enterprises Debt Reconstruction, in paying debt by non-cash asset, the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit.

《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。

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Transferred credit means a credit that has been made available by the transferring bank to a second beneficiary.

已转让信用证指已由转让行转为可由第二受益人兑用的信用证。

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Consequently, the Credit cannot be transferred at the request of the Second beneficiary to any subsequent Third beneficiary.

因此，第二受益人不得要求将信用证转让给其后的第三受益人。

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